Hardship Relief
Receive a tax reduction up to to the smaller of the maximum homeowner's credit (see the first table below), or 50% of the remaining tax owed after all other tax relief has been applied.
Receive a tax reduction up to to the smaller of the maximum homeowner's credit (see the first table below), or 50% of the remaining tax owed after all other tax relief has been applied.
Find additional information about the hardship relief program below.
1. Be a U.S. citizen or qualified resident as defined in 8 U.S.C. Section. 1641.
2. Own and live in the home as of January 1st of the application year.
3. Live in the home for at least 10 months of the year application year.
4. Have a total household income within the limits set by state law. (See income table below for current limits.)
5. Include a signed statement supporting eligibility, including your inability to pay property tax.
6. Submit an application to the Salt Lake County Treasurer by September 1st, unless the deadline is extended.
Please provide the following documents with your application:
1. A complete copy of each household member's 2025 federal income tax return, including all schedules and attachments, if required to file.
2. A 2025 Social Security benefits statement (Form SSA-1099) for each household member who received benefits.
3. If you did not file a 2025 federal tax return, provide copies of all 1099 forms for each household member, including Social Security, pensions, interest, dividends, IRA withdrawals, 401(k) or 457 withdrawals, and other income documents.
4. Copies of year-end bank statements, including broker account statements, retirement account statements (i.e., IRA, 401(k), 457, etc.), and valuations of owned real estate, closing documents, etc.
5. If you are a qualified resident lawfully present in the United States, provide your Alien Registration Number and copies of your immigration documents.
Note: This table is the same as the Circuit Breaker Abatement Table but you must use the second table below to adjust for the number of family members living in the household.
| If 2025 household income is: | 2026 homeowner's credit is: | |
|---|---|---|
| $0 — | $15,033 | $1,412 |
| $15,034 — | $20,048 | $1,245 |
| $20,049 — | $25,057 | $1,082 |
| $25,058 — | $30,069 | $835 |
| $30,070,— | $35,083 | $674 |
| $35,084 — | $39,796 | $429 |
| $39,797 — | $44,221 | $262 |
| More than | $44,221 | $0 |
| Relief Amount | |
|---|---|
| Household resources | $44,221 |
| Additional allowance for each member of household | $5,500 |
| Maximum relief | 50% of tax levied to a maximum of $1,412 |